Paris Saint-Germain are not expected to be able to follow up their interest in Harry Kane this summer, as the French club aims to drastically cut costs.
PSG were among the European clubs fined by UEFA for Financial Fair Play breaches in September and will prioritise reducing costs and increasing revenues during the off-season in a bid to avoid further sanctions.
The Ligue 1 champions will free up huge sums by not renewing Lionel Messi's contract, believed to be worth in the region of €40m (£35m) a year, while Neymar's future is uncertain.
PSG admire Kane but, even if Neymar follows Messi out of the club, they are unlikely to be able to target big-name, expensive players such as the England captain in what is expected to be a controlled summer transfer window, focussed on transitioning towards homegrown talent.
Kane has just a year remaining on his Tottenham contract but would still command a huge fee this summer, although Spurs have no interest in selling their talisman.
If he does not agree a new deal, the 29-year-old would be free to talk to overseas clubs in January and could leave Spurs for nothing at the end of next season. Manchester United and Bayern Munich are both keeping tabs on Kane's situation.
